A defective return notice under Section 139(9) of the Income Tax Act is issued by the Income Tax Department when it finds that the income tax return (ITR) you filed is incomplete, inaccurate, or doesn't comply with the provisions of the Act.
Common reasons for a defective return notice include:
If you receive a defective return notice, you'll typically be given a specific time period to respond to the notice and an opportunity to rectify the deficiencies within a specified time. Failing to address these issues within the given period may lead to further actions from the tax department, such as penalties or assessments.